Dutch Corporate Income Tax Returns

DTS is specialized in preparing Dutch corporate income tax returns. The compilation of a Dutch corporate income tax return needs to be prepared conscientiously, thoroughly with specific knowledge regarding Dutch tax legislation. The combination of our knowledge in accounting and tax law, provides us with the best skills to prepare even the most complex corporate income tax returns. As Dutch tax advisors, we would be happy to assist you with filing your Dutch corporate income tax return.

Although DTS has been established in 2012, we have been filing Dutch corporate income tax returns since 1992 and we have a well-established relationship with the Dutch tax authorities.

Please find an overview of the frequently asked questions regarding Dutch corporate income tax returns:

What is the Dutch corporate income tax?

Dutch resident companies are liable to tax in The Netherlands for their worldwide income.  In the Netherlands Dutch corporate income tax is levied according to the provisions of the corporate income tax Act of 1969 (Wet op de vennootschapsbelasting 1969, Vpb, further: DCITA).  The taxable amount is computed by taking the commercial annual accounts and by making specific adjustments for Dutch corporate income tax purposes.

For Dutch corporate income tax rates, we refer to Dutch corporate income tax rates page.  A specific exemption is the Dutch participation exemption.

When is a company a Dutch tax resident?

For the application of certain Dutch CIT provisions (e.g. fiscal unity), it is important that the Dutch substance requirements are met.  A company is tax resident for Dutch CIT and DWT purposes if it is either incorporated under Dutch corporate law or/and is a company factually managed and controlled in the Netherlands.

Who needs to file a Dutch corporate income tax return?

Dutch tax residents need as well as foreign taxpayers in case they receive a Dutch corporate income tax filing request. If a Dutch tax resident or foreign tax payer has not been invited to file a Dutch corporate income tax return, then an invitation needs to be requested in case it can be foreseen that Dutch corporate income tax is due in a subsequent year.

What is a foreign resident tax payer from a Dutch corporate income tax perspective?

Foreign tax payers can be associations or a legal entity, an opaque limited partnership or another company, which does not have legal personality with a capital wholly or partly divided into shares.  In this respect, it is important to note that the following may give rise to Dutch income if the foreign resident company has:

  • a permanent establishment in the Netherlands;
  •  a permanent representative in the Netherlands;
  • shares in a Dutch resident company;
  • (rights to) Dutch real estate;
  • income for services performed as (supervisory) director of a Dutch company;
  • perform activities in the North Sea;
  • rights regarding the exploration and exploitation of natural resources in the Netherlands;
  • profit-sharing rights in or an entitlement to the assets of a business enterprise of which the management is located in the Netherlands.

What is the filing deadline for a Dutch corporate income tax return?

It is possible for our clients to be included in the tax filers’ extension program. This provides an extension for filing the Dutch corporate income tax return up to 15 months after the tax book year has ended.

We would be happy to provide you a fee estimate, to prepare your Dutch corporate income tax return. Please reach out to us.